- Subject to any regulations to regulate the time, place and manner of payment made by the [Director] [This word was substituted for the word 'Commissioner' by Bombay 28 of 1950, Schedule] in this behalf, the duties referred to in Section 105 may be levied in one or more of the following ways

(a) In the case of an excisable article imported-

(b) in the case of an excisable article exported by payment in the [State] [This word was substituted for the words 'pre-Reorganisation State of Bombay, excluding the transferred territories' by Bombay 12 of 1959, Section 3.] at the time of its export, or in the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or territory of import;

(c) in the case of excisable articles transported-

(d) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act-

(e) in the case of intoxicating drugs manufactured [in the [State] [These words were substituted for the word 'in pursuance of a licence granted under this Act' by Bombay 26 of 1959, Section 42.]] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act:

(i) to manufacture or import and to sell, or

(ii) to manufacture and export,